The 2006 Comprehensive Annual Financial Report is divided into three sections. Section A is the Financial Section which contains the Independent Auditors Report, Management Discussion and Analysis and the Required Supplemental Information. Section B contains Supplementary Financial Statements and Combining Financial Statements of Nonmajor Funds. Section C is information about the Kansas City, MO., statistical economic condition.
The following files require Acrobat Reader.
Table of Contents
Introductory Section:
Letter of Transmittal
A. Financial Section:
Independent Auditors’ Report
Management’s Discussion and Analysis
Basic Financial Statements:
Government-Wide Financial Statements
Statement of Net Assets
Statement of Activities
Fund Financial Statements
Governmental Funds:
Balance Sheet
Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets
Statement of
Revenues, Expenditures, and Changes in Fund Balances
Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances
of Governmental Activities to the Statement of Activities
Proprietary Funds:
Statement of Net Assets
Statement of Revenues, Expenses, and Changes in Fund Net Assets
Statement of Cash Flows
Fiduciary Funds:
Statement of Net Assets
Statement of Changes in Net Assets
Discretely Presented Component Units:
Combining Statement of Net Assets
Combining Statement of Changes in Net Assets
Notes to Financial Statements
Required Supplementary Information(Unaudited)
Budgetary Comparison Schedules
Schedules of Funding Progress
Schedules of Condition Assessments and Maintenance Costs
B.Supplementary Information—Combining and Individual Fund Statements and Schedules
Combining Balance Sheets:
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds
Combining Statements of Revenues, Expenditures, and Changes in Fund Balances:
Nonmajor Governmental Funds
Nonmajor Special Revenue Funds
Nonmajor Debt Service Funds
Nonmajor Capital Projects Funds
Budgetary Comparison Schedules—Nonmajor Governmental Funds
Combining Statement of Net Assets—Internal Service Funds
Combining Statement of Revenues, Expenses, and Changes in Fund Net Assets—Internal Service Funds
Combining Statement of Cash Flows—Internal Service Funds
Combining Statement of Net Assets—Pension Trusts, Private Purpose Trusts, and Agency Funds
Combining Statement of Changes in Pension Trust Net Assets
Combining Statement of Net Assets—Private Purpose Trust Funds
Combining Statement of Changes in Net Assets—Private
Purpose Trusts
Combining Statement of Fiduciary Assets and Liabilities—Agency Funds
Combining Statement of Net Assets—Other Component Units
Combining Statement of Activities—Other Component Units
C. Statistical Section (unaudited):
Government-wide Expenditures by Function
Government-wide Revenues
General Governmental Revenues and Expenditures
Property Tax Rates
Assessed and Estimated Actual Value of Taxable Property
Property Tax Levies and Collections
Special Assessment Collections
Computation of Legal Debt Margin
Direct and Overlapping Debt -- General Obligation and Other Net Direct Debt
Ratio of General Obligation Bonded Debt to Assessed Valuation and Bonded Debt Per Capita
Ratio of Annual Debt Service for General Obligation Debt to Total Expenditures
Revenue Bond Coverage Ratios
Principal Taxpayers
Property Value, Construction, and Bank Deposits
Selected Demographic Statistics
Miscellaneous Statistics